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2017 (12) TMI 1387 - AT - CustomsN/N. 21/2002-Cus dated 01.03.2002 - Import of aircrafts - Held that: - The Tribunal in the case of Noble Asset Company Ltd. vs CC (Preventive), Mumbai, [2006 (4) TMI 370 - CESTAT, MUMBAI] have taken a view that the aircrafts are not liable to confiscation under Section 111 or Section 113 of the Customs Act and also not liable to pay import duty as and when they are brought back into India after making trips abroad and duty cannot be demanded on these aircrafts - appeal dismissed - decided against Revenue.
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